Although waiver of security is recommended in many instances as a trade facilitation
measure, in some instances providing security could actually offer a greater facilitation. For
example where Customs administrations apply audit based controls for special procedures, the
provision of security may actually improve trade facilitation by replacing the need for traditional
physical controls. Certain traders or operators may be authorised to carry out operations
substituting a security and selective audits of their records by Customs in place of physical
controls to ensure compliance.